HB417 Alabama 2017 Session

Summary

Primary Sponsor

David FaulknerRepresentative

Republican

Session

Regular Session 2017

Title

Junior Leagues, certain incorporated junior leagues, exempt from all sales and use taxes

Summary

HB417 would exempt nine named incorporated Junior Leagues in Alabama from paying and collecting any state, county, or municipal sales and use taxes.

What This Bill Does

If passed, the nine named Junior Leagues would be exempt from paying state, county, and municipal sales and use taxes, and they would not collect these taxes from customers. The exemption applies to all state, county, and municipal sales and use taxes. The exemption would take effect on the first day of the third month after the bill becomes law.

Who It Affects

• The nine named incorporated Junior Leagues in Alabama (Anniston-Calhoun, Birmingham, Huntsville, Lee County, Mobile, Montgomery, Morgan County, Shoals, and Tuscaloosa) — exempt from paying and collecting any state, county, and municipal sales and use taxes.
• Customers who purchase goods or services from these Junior Leagues — their purchases would not be charged state, county, or municipal sales taxes.

Key Provisions

• Section 1 identifies the nine organizations: Junior League of Anniston-Calhoun, Inc.; Junior League of Birmingham, Inc.; Junior League of Huntsville, Inc.; Junior League of Lee County, Inc.; Junior League of Mobile, Inc.; Junior League of Montgomery, Inc.; Junior League of Morgan County, Inc.; the Junior League of the Shoals, Inc.; and the Junior League of Tuscaloosa, Inc., which are exempt from state, county, and municipal sales and use taxes.
• The exemption applies to payment of and collection of all state, county, and municipal sales and use taxes by those leagues.
• The exemption becomes effective on the first day of the third month following its passage and approval by the Governor, or its becoming law otherwise.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation